Court Upholds Tax Authority’s Decision on VAT Obligation Increase Legitimacy

• The court supported the position of the tax authorities regarding the legality of increasing the amount of VAT liability
• The conclusions of the tax authority were based on financial transactions aimed at forming a tax credit without actually carrying out the transactions
• The court found that the documents provided by the plaintiff did not confirm the execution of work or delivery of goods, leading to the dismissal of the plaintiff’s appeal
• The Cassation Administrative Court rejected the plaintiff’s appeal and upheld the decisions of the lower courts from 2017 and 2018

Source: od.tax.gov.ua

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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